The Social Balance: measurements for improvement

Abstract

The aim of this research project is to answer the following question: How sustainable is a company? While companies continue to pursue the maximum rate of return, the maximum profits for their shareholders, the biosphere can no longer support it all. This is based on another key question for this study: Is it possible to achieve sustainability while the economy is continuously growing? This research project will provide answers to these questions, showing that there are different alternatives. To imagine the future and the design of our economy it is useful to know the alternatives that have been proposed so far. In this sense, the social balance sheet will be a key piece that will analyse companies in terms of environmental and social justice issues. Finally, an analysis of two companies in the food sector (Vida Meva and Foodcoopbcn) will be carried out within the Social Balance and improvements to the tool will be proposed.